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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 44--TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
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 | 44.0-1 | Introduction. |
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| 44.0-2 | General definitions and use of terms. |
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| 44.0-3 | Scope of regulations. |
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| 44.0-4 | Extent to which the regulations in this part supersede prior regulations. |
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| 44.4401-1 | Imposition of tax. |
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| 44.4401-2 | Person liable for tax. |
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| 44.4401-3 | When tax attaches. |
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| 44.4402-1 | Exemptions. |
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| 44.4403-1 | Daily record. |
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| 44.4404-1 | Territorial extent. |
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| 44.4411-1 | Imposition of tax. |
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| 44.4412-1 | Registration. |
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| 44.4413-1 | Certain provisions made applicable. |
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| 44.4421-1 | Definitions. |
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| 44.4422-1 | Doing business in violation of Federal or State law. |
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| 44.4901-1 | Payment of special tax. |
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| 44.4902-1 | Partnership liability. |
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| 44.4905-1 | Change of ownership. |
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| 44.4905-2 | Change of address. |
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| 44.4905-3 | Liability for failure to register change or removal. |
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| 44.4906-1 | Cross reference. |
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| 44.6001-1 | Record requirements. |
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| 44.6011(a)-1 | Returns. |
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| 44.6071-1 | Time for filing return. |
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| 44.6091-1 | Place for filing returns. |
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| 44.6151-1 | Time and place for paying taxes. |
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| 44.6419-1 | Credit or refund generally. |
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| 44.6419-2 | Credit or refund on wagers laid off by taxpayer. |
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| 44.7262-1 | Failure to pay special tax. |
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